高职院校内部控制体系建设的几点思考

Thoughts about Construction of Internal Control System in Higher Vocational Colleges

随着我国高职教育的进一步发展,高职院校已经由单纯的教育事业单位过渡成为面向社会,服务于社会的法人实体。随着高职院校内部经济活动的日趋频繁,学校所承担的责任、面临的风险也在逐渐增加。从高职院校内部控制工作现状出发,结合高职院校的实际情况,对高职院校内部控制体系的建设进行探究。

With the further development of higher vocational education in our country, higher vocational colleges have transitioned from purely educational institutions to social entities that face and serve the society. However, with the increasingly frequent economic activities in vocational colleges, the responsibility that the schools undertake and the risk that the schools meet with are also increasing. Based on the current situation of internal control work in higher vocational colleges, this paper explores the construction of internal control system in higher vocational colleges with the combination of practical situation of vocational colleges.